Disha Resources Limited reported a net loss of ₹2.74 lakh for the financial year ended March 31, 2026, a significant reduction from the net loss of ₹56.68 lakh recorded in the previous year. Revenue from operations surged to ₹143.96 lakh in FY26 from ₹3.25 lakh in FY25, driven primarily by trading activities. The Board of Directors approved the audited standalone financial results and appointed M/s SNDK & Associates LLP as internal auditor for FY27 at a meeting held on May 26, 2026.

For the quarter ended March 31, 2026, the company posted a net profit of ₹7.74 lakh, a turnaround from the net loss of ₹1.79 lakh in the same quarter of the previous year. Total income for the quarter stood at ₹54.29 lakh. The statutory auditors, M/s S N Shah and Associates, issued an audit report with an unmodified opinion on the standalone financial results for the quarter and year ended March 31, 2026.

Financial Performance

The company's financial improvement was supported by a sharp increase in revenue and controlled expenses. Total income for FY26 rose to ₹157.35 lakh from ₹27.48 lakh in the prior year. Despite the revenue growth, the company recorded a loss before tax of ₹3.89 lakh for the year, compared to a loss of ₹29.92 lakh in FY25.

Segment Reporting

Disha Resources operates through three reportable segments: Trading In Shares, Trading Others, and Service Business. The Trading Others segment was the primary revenue driver, contributing ₹129.06 lakh to the total segment revenue of ₹143.96 lakh for FY26. The Service Income segment contributed ₹11.97 lakh. The company's net worth as per Section 2(57) of the Companies Act, 2013, stood at ₹1,150.73 lakh as of March 31, 2026.

Board Appointments

The Board appointed M/s SNDK & Associates LLP as the internal auditor for the financial year 2026-27. The firm, registered with FRN No. W100060, is an Ahmedabad-based Chartered Accountancy firm established in 2015. The appointment is effective from the date of the board meeting.

Disha Resources Limited is not required to disclose Related Party Transactions (RPT) for the financial year ended March 31, 2026, due to its capital structure and net worth falling below specified regulatory thresholds. The company communicated this exemption to BSE Limited, citing Regulation 15(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, which provides relief from certain corporate governance norms for smaller entities.

The regulation specifies that compliance with provisions, including Regulation 23(9) regarding RPT disclosures, is not applicable to a listed entity with a paid-up equity share capital not exceeding ₹10 crore and a net worth not exceeding ₹25 crore as on the last day of the previous financial year. Disha Resources confirmed that its financial metrics remain within these limits.

Consequently, the company stated that filing the RPT disclosure for the year ended March 31, 2026, with the exchange is not mandatory. The submission was made by Dhwani Nagar, Company Secretary and Compliance Officer, on May 26, 2026.

Key Regulatory Exemptions

The following table outlines the criteria that exempt the company from the disclosure requirements:

The exemption covers compliance with several regulations, including 17 to 27 and specific clauses of Regulation 46 of the SEBI LODR Requirements, 2015. Disha Resources has requested the exchange to update its records accordingly to reflect this non-applicability.